Regulation 2

In the Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations (Rg 32) (called in these Regulations the principal Regulations), in regulation 2, replace the definitions of “break cost”, “financial institution”, “prepayment fee”, “qualifying debt securities” and “redemption premium” with —“ “early redemption fee”, “financial institution”, “qualifying debt securities” and “redemption premium” have the meanings given by section 13(16) of the Act.”.